Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Amounts of luxury car tax are included in net amounts under the GST system. This has the effect of incorporating the luxury car tax into the payments and refunds system for the GST. However, assessed luxury car tax on importations is paid with customs duty (where appropriate). (Division 13)
(2) Adjustments to the net amount can arise out of circumstances that occur after the supply or importation of the car. (Division 15)
(3) Credits can arise for people who are not entitled to an adjustment but who, for example, have paid too much tax. (Division 17)
(4) Refunds can arise for primary producers and tourism operators in certain circumstances. (Division 18).